Finance Act 1928
1928 c.17
An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with finance.
[3rd August 1928]
For the extent of this Act in relation to Northern Ireland see S. 35(5)
Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.

Parts I, II

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 1 repealed by Finance Act 1929 (c. 21), Sch.

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 2 repealed by Finance (No. 2) Act 1964 (c. 92), Sch. 4

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 3 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 4 repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. I

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 5 repealed by Statute Law Revision Act 1950 (c. 6)

6
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 6(1) repealed by Finance (No. 2) Act 1975 (c. 45), Sch. 14 Pt. I
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 6(2)–(5) repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 7, 8 repealed by Finance Act 1938 (c. 46), Sch. 2

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 9 repealed by Statute Law Revision Act 1950 (c. 6)

10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 10, 11 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 12 repealed by Finance (No. 2) Act 1945 (9 & 10 Geo. 6 c. 13), Sch. 10

13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 13 repealed by Finance Act 1933 (c. 19), Sch. 8

14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 14 repealed by Finance Act 1929 (c. 21), Sch.

15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 15–22 repealed by Income Tax Act 1952 (c. 10), Sch. 25

Part III Miscellaneous

23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 23 repealed by Finance Act 1954 (c. 44), Sch. 6

24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 24, 25 repealed by Statute Law Revision Act 1959 (c. 68)

26 Interest on Victory Bonds or Funding Loan held by National Debt Commissioners not to be paid.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 26 repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III

27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 27 repealed by Finance Act 1936 (c. 34), Sch. 3 Pt. II

28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 28 repealed by Road Transport Lighting Act 1957 (c. 51), Sch.

29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 29 repealed by National Debt Act 1958 (7 & 8 Eliz. 2 c. 6), Sch. 1

30 Exemption from income tax, estate duty and stamp duties in case of trust funds and gifts for reduction of National Debt.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 30(1) repealed by Income Tax Act 1952 (c. 10), Sch. 25
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 30(2)(3) repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), Sch. 13 Pt. I
(4) Any instrument by which any property is transferred to trustees to be held upon trust in accordance with directions which are valid and effective under the said section nine or by which any property is conveyed by way of absolute gift to the National Debt Commissioners to be applied by them in reduction of the National Debt shall be exempt from stamp duty.
“The said section nine” means Superannuation and other Trust Funds (Validation) Act 1927 (c. 41), s. 9

31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 31 repealed by Finance Act 1986 (c.41, SIF 114), s. 114(6), Sch. 23 Pt. IX

32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 32 repealed (1.8.1970) by Finance Act 1970 (c. 24), Sch. 8 Pt. IV

33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 33 repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. VI

34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 34 repealed by Finance Act 1942 (c. 21), Sch. 11 Pt. III

35 †Construction, Short title, application and repeal.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 35(1) repealed by Statute Law (Repeals) Act 1986 (c.12), s. 1(1), Sch. 1 Pt. III
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 35(2) repealed by Statute Law Revision Act 1953 (c. 5)
(3) Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.
(4) This Act may be cited as the Finance Act 1928.
(5) Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has powers to make laws shall not extend to Northern Ireland.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 35(6) repealed by Statute Law Revision Act 1950 (c. 6)
Unreliable marginal note.
FIRST SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
SECOND SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 2 repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. I
THIRD SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 3 repealed by Finance (No. 2) Act 1945 (9 & 10 Geo. 6 c. 13), Sch. 10
FOURTH SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 4 repealed by Income Tax Act 1952 (c. 10), Sch. 25
FIFTH SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 5 repealed by Statute Law Revision Act 1950 (c. 6)